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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Fratelli Ltd v Revenue & Customs [2008] UKVAT V20827 (10 October 2008)
URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20827.html
Cite as: [2008] UKVAT V20827

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Fratelli Ltd v Revenue & Customs [2008] UKVAT V20827 (10 October 2008)

     
    20827

    LONDON TRIBUNAL CENTRE Reference No: LON/2008/1318

    Copy sent to:

    Appellant/Applicant

    Respondents

    FRATELLI LIMITED Appellant

    - and -

    THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    Tribunal: ADRIAN SHIPWRIGHT (Chairman)

    Sitting in public in London on 8 October 2008

    DIRECTION

    under Rule 30(8)

    THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 coming on for hearing this day

    AND UPON HEARING Mark Philby and Phillip Femminile for the Appellant and Jonathan Holl, Advocate, for the Respondents

    AND THIS TRIBUNAL having heard this appeal and having announced its decision and the parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 that they do not require the said decision to be recorded in a written document

    THIS TRIBUNAL FINDS THAT in the circumstances no reasonable excuse has been shown by the Appellant

    AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED

    ADRIAN SHIPWRIGHT

    Chairman

    Release Date: 10 October 2008

    CROWN COPYRIGHT 2008

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URL: http://www.bailii.org/uk/cases/UKVAT/2008/V20827.html